Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/33897 
Year of Publication: 
2007
Series/Report no.: 
IZA Discussion Papers No. 2541
Publisher: 
Institute for the Study of Labor (IZA), Bonn
Abstract: 
This paper analyses how tax morale and countries' institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow economy. Relatively new available data sources offer the unique opportunity to shed more light in the understanding of a topic that has received an increased attention. We find strong support that a higher tax morale and a higher institutional quality lead to a smaller shadow economy.
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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